Results 161 to 170 of about 33,019 (201)
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Real Earnings Management and Accrual-based Earnings Management in Family Firms
European Accounting Review, 2014We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM). Using socioemotional wealth as a theoretical framework and considering the different implications of REM and ABEM on family firms' transgenerational sustainability, we hypothesise and find for a sample of 402 German listed family firms
Ann Kristin Achleitner +3 more
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Real Versus Accrual-based Earnings Management
Paradigm: A Management Research Journal, 2017This article examines the relationship between accrual-based earnings management (AM) and real earnings management (RM) in the Indian context by considering 673 listed non-financial companies for the period 2009–2013. The article quantifies AM and RM and tests whether Indian companies choose substitute relationship over complementary relationship ...
Ramesh Chandra Das +2 more
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CEO Origin and Accrual-Based Earnings Management
Accounting Horizons, 2014SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger incentive to demonstrate their abilities in the initial years after their appointment;
Kuang, Y.F., Qin, B., Wielhouwer, J.
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Accrual-Based Earnings Management and the COVID-19 Pandemic
Journal of Applied Business and Economics, 2023In this study, we document the accrual-based earnings management of Old Economy firms and New Economy firms (firms in the technology industry) and loss-making firms (firms with negative earnings in the pre-pandemic year, 2019) and profit firms in each economy, respectively, before, during, and in the recovery year of the COVID-19 pandemic.
Pei-Hui Hsu, Ching-Lih Jan
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Pacific Accounting Review, 2023
Purpose The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM). Design/methodology/approach The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period ...
Nguyen Vinh Khuong +3 more
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Purpose The purpose of this study is to examine the association between related party transactions (RPTs) in terms of sales and purchases and earnings management (EM). Design/methodology/approach The authors use the estimation method of system generalized method of moments (Sys-GMM) on a sample of 413 non-financial firms in Vietnam in the period ...
Nguyen Vinh Khuong +3 more
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Top Management Team Characteristics and Accrual-Based Earnings Management
The International Journal of Accounting, 2018Abstract This study examines how top management team (TMT) knowledge and average tenure affect accrual-based earnings management by investigating 4791 Taiwanese listed companies from 2006 to 2010. TMT members with more knowledge (higher education level, more accounting expertise, and greater prior top management experience) and longer average tenure ...
Yu-Ting Hsieh +3 more
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Does Stock Liquidity Affect Accrual‐based Earnings Management?
Journal of Business Finance & Accounting, 2017AbstractThis study investigates the effects of stock liquidity on earnings management. While prior research finds that liquidity has mixed effects on corporate governance, our baseline regression results show that an increase in stock liquidity is associated with an increase in discretionary accruals and revenues.
Kelly Huang, Brent Lao, Gregory McPhee
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Accrual‐Based Earnings Management and Regulation: A Literature Review*
Accounting Perspectives, 2022ABSTRACTThis paper reviews how the accounting literature has investigated accrual‐based earnings management (AEM) in relation to regulation. After describing the development of accrual‐based models to measure earnings management, I provide evidence that the accounting literature has investigated AEM and regulation to answer six types of research ...
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Accrual-based earnings management in state owned companies
Accounting, Auditing & Accountability Journal, 2014Purpose – Opposition to transnational calls for the adoption of accrual-based accounting in the public sector may stem from arguments that it is associated with poor earnings quality. The purpose of this paper is to determine whether state owned enterprises (SOEs) operating under accrual-based accounting manage their earnings, whether it is more
CAPALBO, Francesco +3 more
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